Tafsir of Az-Zumar 39:5

"He created the heavens and the earth..."

He then provided evidence through the creation of the heavens and the earth, the takwir (wrapping/coiling) of each of the two cycles (night and day) upon the other, the subjugation of the two luminaries (sun and moon) and their running for a specified term, the spreading of people—despite their vast numbers—from a single soul, and the creation of livestock; all as proof that He is One, having no partner, and the Subduer (al-Qahhar), who cannot be overcome.

Takwir means wrapping and folding. It is said: "He coiled (kara) the turban on his head," or "He wrapped it (kawwara)." There are several interpretations for this:

1. Night and day follow one another; one departs and the other covers its place. When it covers its place, it is as if it has clothed it and wrapped it, just as a garment is wrapped around the wearer. Dhu al-Rumma said, describing a mirage: “Its edges fold the mountain passes with their curves, like the folding of a garment at the openings of the gaps.”
2. Each of them causes the other to disappear when it arrives. Thus, its obscuring of the other is likened to something visible being wrapped around that which hides it from the reach of sight.
3. They return upon one another in continuous succession, likened to the successive coils of a turban, one following the other.

"...except He is the Exalted in Might (al-Aziz)," the Overcomer, capable of punishing those who persist in sin.

"...the Perpetual Forgiver (al-Ghaffar)," of the sins of those who repent. Or, it means the Overcomer who has the power to hasten punishment upon them, yet He is forbearing toward them and delays them until a specified term; thus, He called His forbearance toward them "forgiveness."

"He created you from one soul. Then He made from it its mate, and He produced for you from the grazing livestock eight mates. He creates you in the wombs of your mothers, creation after creation, within three darknesses. That is Allah, your Lord; to Him belongs dominion. There is no deity except Him, so how are you averted?"